Who all should apply for registration as per provision under Service Tax law?

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What is meant by ?Registration’? Who all should apply for registration as per provision under Service Tax law?

[samkapoor77]

As per the provisions under the Section 69 of the Finance Act of 194-chapter 5, rule number 4 of the Service Tax rules, 1994; each individual, who has provided a taxable service of value exceeding Rs. 9 lakhs, in the financial year passed by, is required to register with the Central Excise or the office of the Service Tax having jurisdiction over the premises or office of such service provider. Also, in case a recipient is liable to pay service tax, he or she also has to obtain registration. And; each person who provides services which are taxable and is liable to pay service tax.

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